ANALISIS PENGARUH PIUTANG DAN ALOKASI PENYISIHAN PIUTANG TERHADAP ASET NETO PROGRAM PENDANAAN USAHA MIKRO DAN KECIL (PUMK) TJSL PT PETROKIMIA GRESIK

This study aims to analyze the effect of receivables and allowance for doubtful accounts on the net assets of the Micro and Small Enterprise Financing Program under the Corporate Social and Environmental Responsibility Program of PT Petrokimia Gresik during the 2022-2024 fiscal years. The study employs a mixed methods approach by combining quantitative and qualitative analyses. Quantitative data were obtained from the administrative and financial reports of the Corporate Social and Environmental Responsibility Program, while qualitative data were collected through interviews and documents review. Quantitative analysis was conducted using SPSS version 26.0, including classical assumption tests, multiple linear regression analysis, t-tests, and F-tests. The results indicate that receivables and allowance for doubtful accounts have a significant effect on net assets. Recoverable receivables contribute to an increase in net assets, whereas an increase in the allowance for doubtful accounts due to declining collectability leads to a decrease in net asset value. These findings highlight the importance of effective receivables management in maintaining the program’s financial stability, supporting the sustainability of revolving funds for micro and small enterprises, and contributing to the achievement of Sustainable Development Goals (SDGs) 1,2 and 8.
Keywords: Receivables, Allowance for Doubtful Accounts, Net Assets, Corporate Social and Environmental Responsibility Program, Micro and Small Enterprises, SDGs